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Multistate Tax alert archive

State tax legislative, judicial, and administrative developments

​The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons.

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Most recent Multistate tax alert

Florida 2014 updated filing requirements--addbacks

Florida recently adopted the Internal Revenue Code (IRC) as of January 1, 2015, and decoupled from IRC § 168(k) federal bonus depreciation and IRC § 179 expense deductions—to the extent that such § 179 deductions exceed $128,000.1 On June 12, 2015, the Florida Department of Revenue (Department) issued Tax Information Publication (TIP) No. 15C01-042 providing guidance pertaining to the reporting—for the 2014 tax year—of additions for IRC § 168(k) bonus depreciation and IRC § 179 expenses as applied to taxpayers filing:

  • Florida Form F-1120, Florida Corporate Income/Franchise Tax Return (Form F-1120)
  • Florida Form F-1065, Florida Partnership Informational Return (Form F-1065)

This tax alert summarizes the addback requirements and TIP No. 15C01-04.

2014 Multistate Tax alerts

Find out what you missed in 2014. Explore our archive.

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2013 Multistate Tax alerts

Key updates in 2013. Explore our archive.

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